19950800a Yamaguchi Amicus Brief

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IN THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT No. 93-15455 IN RE:

HAMILTON TAFT & COMPANY,

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Debtor FREDERICK S. WYLE, TRUSTEE, Appellant

v. S & S CREDIT COMPANY, Appellee

ON APPEAL FROM THE JUDGMENT OF THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA BRIEF OF THE UNITED STATES AS AMICUS CURIAE ON PETITION FOR REHEARING

On May 23, 1995, this Court invited the Government to file an amicus brief "addressing whether the opinion filed in this case, In re Hamilton Taft & Co., No. 93-15355 [sic], slip op. filed May 2, 1995, adversely affects in any way the interests of the IRS in collecting federal taxes."

The following brief is

sUbmitted in response to that invitation. STATEMENT The case is an appeal from a District Court judgment ~ffirming

a Bankruptcy Court's refusal to treat a payment of

federal taxes as a voidable preference under Bankruptcy Code (11

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- 15 CONCLUSION

For the above stated reasons, this Court should grant the petition for rehearing and affirm the jUdgment of the District Court affirming the Bankruptcy Court's jUdgment insofar as it refuses to treat payments made by debtor for S & S's trust fund tax liabilities as voidable preferences. Respectfully submitted, LORETTA C. ARGRETT Assistant Attorne L

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General

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GARY R~ ALLEN 1 (202) 514-3361 GARY D. GRAY (202) 514~3005 PAULA K. SPECK (202) 514-4329 Attorneys Tax Division Department of Justice Post Office Box 502 Washington, D.C. 20044

Of Counsel: MICHAEL JOSEPH YAMAGUCHI United States Attorney AUGUST 1995

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